How to proceed

Place of declaration

The export formalities should in theory be carried out at the relevant customs authorities where the exporting business is registered.

However, they may also be carried out at the customs authorities from where the goods actually depart:

if the value of the export if less than EUR 3,000;

or if the exporting company can provide legitimate economic reasons.

Examples:

a Luxembourg business has delivered goods to Spain. The Spanish purchaser cancels the transaction. An Algerian customer then wishes to purchase the goods from the Luxembourg business, who in this case is authorised to carry out the export formalities in Spain;

a Portuguese business is selling goods to a Lithuanian business. The goods sold were produced and are stored in Luxembourg. The Portuguese business may be authorised to carry out the export formalities in Luxembourg.

Export declaration

Once the declaration has been submitted, the system generates an export accompanying document (EAD), which is to be printed. This document must accompany the goods from the export office to the office of exit from the European Union.

When the goods leave the territory of the European Union, the customs office of exit sends an electronic confirmation to the export office.

The export office in turn sends an electronic message to the declarant informing him that the export has been carried out.

The exporting business may check the status of its export via the Export Control System (ECS) by entering the movement reference number (MRN) provided by the export office.